Supreme Court · 2009 INSC 172 · Decided 12 February 2009
M/S Carpenter Classic Exim P. LTD. v. COMMNR. of Customs (Imports) and ANR.
- Court
- Supreme Court of India
- Citation
- 2009 INSC 172 · [2009] 2 S.C.R. 359
- Case number
- CIVIL APPEAL No. 3871/2006
- Decided
- 12 February 2009
- Bench
- ARIJIT PASAYAT, MUKUNDAKAM SHARMA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 114A, 108
Headnote
~ Customs Act, 1962 : s.114A, proviso - Evasion of customs duty by under- c valuation of imported goods - Levy of penalty - Claim for benefit of reduced penalty in terms of proviso to s. 114A - Held: On facts, not tenable - The fact that a part of paid before issuance of show cause notice was not a -: mitigating circumstance - Considering the background facts D " ~ it cannot be said that the quantum of penalty imposed suffered / from any infirmity It was alleged that the appellant-company under- .. valued its import consignments in
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